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Normas alternativas para la preparación de información contable de PyMEs: análisis de las principales diferencias e impacto en las decisiones de los propietarios

  • Rondi, Gustavo R.
  • Casal, María del Carmen
  • Galante, Marcelo Javier
  • Gómez, Melisa
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    Actualmente una PyME de Argentina, se encuentra con un amplio abanico de opciones al momento de decidir la normativa a aplicar para preparar su información contable. Las normas contables alternativas aplicables establecen para algunas cuestiones diferentes soluciones, generando por lo tanto distintas mediciones del patrimonio y resultados y diferencias en materia de exposición, según sea la normativa empleada. El directorio define las políticas contables a aplicar y los accionistas disponen de la información expuesta en los estados contables, corriendo por su cuenta analizar las implicancias de la aplicación de la normativa adoptada y las que se derivarían de las no aplicadas, pudiendo entonces, amparados en la calidad de la documentación brindada y en el ejercicio de su derecho a dividendos tutelados por la ley de sociedades, entre otras cuestiones, proponer cambios a la normativa empleada e incluso votar en contra de la aprobación de los estados contables e impugnar los mismos.

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    File URL: http://nulan.mdp.edu.ar/1907/
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    Paper provided by Centro de Documentación, Facultad de Ciencias Económicas y Sociales, Universidad Nacional de Mar del Plata in its series Nülan. Deposited Documents with number 1907.

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    Date of creation: 2013
    Date of revision:
    Publication status: Published in FACES, 19(40-41), 2013, pp. 181-201
    Handle: RePEc:nmp:nuland:1907
    Contact details of provider: Postal: Funes 3250 - (7600) Mar del Plata
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